Of course, there are still risks with both of those, but can be a 1-3 days for funds, no hassle solution.

@Colby MulryBefore we can have any solution, we need to define the problem. 

What the best "bang for the buck" solution is.

Long term there is no other solution than just paying the taxes, if you have to take out a loan to do so that may be an undesirable but necessary option.

One solution that comes to mind is to refinance into an IRA.

@Michael Wagner had really great points, I just broke out the costs for his solution. 

They might have other issues that make them undesirable aside from dings on their credit report.I would agree with the others that the safest long-term solution would be to wait until you find a tenant that you feel comfortable with.

He seems genuinely more concerned with a solution to slippery stairs. 

@Doug DanoffSome day these "green" solutions are going to cost substantially less.

@Stephen Valder,Your  solution makes a lot of sense, but in the case you mentioned, you likely had to declare gift tax, as the amount gifted looks more than the annual exclusion allowance.